https://www.taxtmi.com/caselaws?id=754014 CESTAT Kolkata upheld service tax demand of Rs.8,45,998/- against appellant who collected but failed to pay service tax during 2011-15. Extended limitation period under Section 73 Finance Act was validly invoked due to non-filing of ST-3 returns and concealment discovered through departmental investigation. Penalty under Section 78(1) confirmed. However, interest calculation under Section 75 was remanded to adjudicating authority for verification, considering 3% reduction provision and payments made in December 2016 and June 2017. Other penalties and late fees upheld. Appeal disposed of with partial relief on interest computation. en-us Thu, 06 Jun 2024 00:00:00 +0530 Sat, 15 Jun 2024 08:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754014 CESTAT Kolkata upheld service tax demand of Rs.8,45,998/- against appellant who collected but failed to pay service tax during 2011-15. Extended limitation period under Section 73 Finance Act was validly invoked due to non-filing of ST-3 returns and concealment discovered through departmental investigation. Penalty under Section 78(1) confirmed. However, interest calculation under Section 75 was remanded to adjudicating authority for verification, considering 3% reduction provision and payments made in December 2016 and June 2017. Other penalties and late fees upheld. Appeal disposed of with partial relief on interest computation. Case-Laws Service Tax Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754014